ScheduleCM: ScheduleCM (2025)
Wisconsin · Wisconsin DOR · Used for tax years 2025
Wisconsin Schedule CM calculates the 2025 Community Rehabilitation Program Credit for payments to community rehabilitation programs for work performed for your business. It also reports credits passed through from other entities and unused credit carryovers, with a section comple
Who files this form
Use 2025 Wisconsin Schedule CM to claim the Community Rehabilitation Program Credit for amounts paid during the taxable year to a community rehabilitation program to perform work for your business.
The schedule also provides for credits passed through from other entities and carryovers of unused credit. The claimant completes Part I, and the community rehabilitation program completes Part II.
What you'll need
Have the following information and schedules available, as applicable:
- Your name and identifying number, and the amount paid during the taxable year for work performed for your business.
- Additional Schedules CM if you paid more than one community rehabilitation program.
- The name, FEIN, and credit amount for each entity passing a credit through to you. Line 4c provides for credits listed on an additional schedule.
- Schedule CF for a carryover of unused credit or if the available credit was not used in full.
- For fiduciaries, the amount of credit allocated to beneficiaries.
Part II requires the program provider’s name and address, the name of the entity receiving the work, that entity’s taxable-year beginning and ending dates, the contract date, total payments received, and the portion paid for work performed. An authorized program representative must sign and date it.
How to file
Complete Part I and have the community rehabilitation program complete and sign Part II.
Enclose Schedule CM with Wisconsin Form 1, 1NPR, 2, 3, 4, 4T, 5S, or 6. Include Schedule CF if you report an unused credit carryover or do not use the available credit in full.
The form does not provide a mailing address or e-file directions.
Common mistakes
- Do not enter more than $500,000 on Part I, line 1.
- Do not leave out Schedule CF when reporting an unused credit carryover on line 6 or when the credit on line 7 was not used in full.
- Remember to enclose Schedule CM with the applicable Wisconsin return.
- The form tells you to read the instructions before completing the schedule.
Questions people ask
How is the 2025 credit calculated?
Enter the amount paid for work performed for your business on Part I, line 1, up to $500,000. Multiply that amount by 5% on line 2. Add any credit from additional Schedules CM and any pass-through credits to get the 2025 credit on line 5.
What if I paid more than one community rehabilitation program?
Enter the amounts from line 2 of your additional Schedules CM on Part I, line 3.
Who completes Part II?
The community rehabilitation program completes Part II. An authorized program representative signs and dates it.
How do fiduciaries account for credit allocated to beneficiaries?
Enter the amount allocated to beneficiaries on line 5a and subtract it from line 5 to complete line 5b. For the available credit on line 7, add lines 5b and 6.
Where do I report unused credit carried over?
Report the carryover on Part I, line 6, and include Schedule CF. The form also requires Schedule CF if the available credit on line 7 was not used in full.